The Ecological Research On The Tax System Of Eu

During the period of advocating sustainable development and circular economy, Seeking high—efficiency ecological regulative management measures is the main topic of the government in every countries. Comparing with traditional regulative measures of government,ecological taxation could produce"double—dividend"effect. On one hand,it could correct market failure,and promote the internalization of external cost produced during the process of environment and resources consumption,and reflect the principle of"polluters pay". On the other hand,as a new type of tax,it could accumulate public funds for government, and reduce distortion effects caused by other taxes, increase investment and employment rates, so ecological taxation already has been an important way of promoting sustainable development.Since 1970's,the members of EU tried to adjust the decision and action of the economic subject in the way of taxation and market mechanism,with the start of the energy tax collecting of Norway.The EU economic integration produces political integration, this makes the European Union in the protection of the environment, the pace of the field of rational use of resources in a more coordinated. In May, 2002, the European Commission adopted " control action plan to simplify and improve the environment", in the guidance of the scheme, the EU eco-tax system gradually deepen. The path of EU ecological tax system is that defining the principles of ecological tax system firstly, designing the ecological system to promote eco-design process of ecological tax system by constructing ecological, scientific set of ecological taxes, the tax factor and tax incentives, and to form a tax system with EU ecological characteristics of the system of innovation. EU eco-tax system is a comprehensive ecological tax reform, and has a very significant achievement and a degree of ecological management of economic and social effects, it provides China with reference worthy: EU countries are praising highly in ecological taxation reform, in the thought of ecological taxation plays an important role in the resource exploitation, production, consumption to recycling of waste ,but for the EU countries ,in the process of ecological tax system, whether taxes or the tax objects are their own choice. The differential tax rates, give full play role to the regulating of eco-taxes. The establishment of an energy tax as the main eco-tax system, is focus on the pollution emissions tax. Implement the principle of "revenue neutral" - in the process of ecological tax system overall tax burden to maintain essentially the same, the overall tax burden unchanged with the combination of tax transfers, making the eco-tax have the incentive mechanism. In order not to affect the national economic competitiveness, EU designed more complete, harsh environmental tax policy in the world, at the same time, implement of the most generous tax breaks and tax return measures in the world, to make that the ecological tax system is in the framework of the protection of national competitiveness.The research object of dissertation is the reform and practice of EU ecological taxation. Study its ecological effect,economic effect and social effects in the way of empirical and standard analysis. The paper includes three parts. First, narrating the theoretical basis of ecological taxation reform. Economical basis include external theory,pigou tax,coase theory and public good theory. Law basis includes environmental cost theory,public trust theory,etc,and to emphasize that people's environment right should be protected, the cost of environment right is ecological tax. Public trust theory thinks that environmental management is commissioned and exercised by the government , the government should protect the public have the rights and interests of the environmental resources, government has the right to tax in accordance with the principles of the corresponding rights and obligations. Ethics basis is ecological ethics,and gives real moral significance and moral value to the relationship between human and nature. Second,with support of theoretical basis, I make a empirical research on EU taxation ecology,including reform process,effect of ecological tax,characteristics and path, to summary the tax system from the EU eco-system innovation. Third, on the basis of"double-dividend"theoretical effect, I make a empirical research on ecological effect and economic effect individually,and inspect the signification on effect of EU tax ecology: For economic effect,with data of EU—27 from 1999 to 2005 as sample range,in the way of production,consumption and private investment, I quantitatively investigate the relation between EU ecological tax and economic growth with panel data model. The result is that ecological tax could enhance GDP of EU somewhat,but the correlation isn't obvious. The author thinks it is because various of ecological management measures greatly replace ecological tax in effect,and it was the main reason for the decline of the proportion of ecological tax in EU. For ecological effect,I investigate the relation between ITR and energy intensity of GDP growth. It also reflects that the ecological stimulating effect of energy tax has already been obvious. Finally,I investigate the level of ecological taxation of China and the deficiencies of internal structure Learning from the EU eco-tax system practical experience. and make proposals for the reform of Eco-tax system in China.The paper is divided into seven chapters. The first chapter is introduction,to explain clearly the background,purpose and meaning,methods and structure,thinking,innovation and insufficiency of paper. The second chapter is general analysis of tax ecology,to define relevant concepts,and to build foundation for the analysis behind. The third chapter is the review of relative theory in ecological taxation system,and make comment on the theoretical basis individually from the angle of economics,law and ethics,and analyze it by nature and connotation. Chapter 4, the development history and motivation of the EU tax ecological system, firstly, interpret and review the EU tax ecological development history in vertical side; secondly, summarize the motivation of the EU tax system ecology from the economic, political, environmental and institutional aspects. Chapter 5, the path of the EU eco-tax system, explain the objectives and principles of ecology as a starting point, analysis the EU tax system ecological path from the ecological tax structure construction, ecological taxes and the tax factor .In the discussion of the EU eco-tax structure, make a detailed delineation and definition of the EU eco-tax structure of the phase evolution from the tax system and the ecological, and the phase characteristics. In the introduction to set the EU eco-taxes, analyze on the relation between ecological and economic systems and settings of taxes. I divide it into six categories,and analyze their concepts,connotation and ecological management function. I make a discussion and analyze the tax object design,tax design and adjustment,tax link design from the point of the connotation of taxation factor,and analyze the tax preferential. I summarize and induct its practice and characteristics,considering EU as a whole, summary the tax system and its eco-system innovation. The sixth chapter is the analysis to the effect of taxation ecology in EU. It is divided into three aspects of ecological effect,economic effect and social effect,and is empirically analyzed on the basis of official statistical data. The seventh chapter is how to promote the taxation ecology of our country to the reference of practice in EU. I analyze the background and essential of taxation ecology,and point out the ecological defects of taxation in our country,and put forward the rule and step for the reform of taxation ecology of China,and the countermeasures to promote the taxation ecology in our country.